|
<br />r
<br />
<br />
<br />Excefpt. from internal R....... c....
<br />
<br />Sec. 6321. Lien For Taxes.
<br />
<br />If any person liable to pay i1lTY taX ne-glecIS or letuses to RJy
<br />the same after dll'lllaOO, the amount J!ncllKlir.a anv interest
<br />additional amount, ad1lOOn to tall. ~ i1SSesSab~ penalty
<br />together Wltn any costs !hat may accrue in a(ktft>On tlWretol
<br />shan be a-lien In-favor-of tne Un:te(I Stales L'?OJl all prooe.ny
<br /><lnd ngtrts to properry,_w!'lether reat or personal. ttetonginq ro
<br />suet! person
<br />
<br />Sec. 6322. Period Of lien.
<br />
<br />Unless another oa1e !S"~Y t.txed by lOw, HaH!tm jm-
<br />pllS.eC OJ sactiO" 6321 shaM anse al tn~(tmi<l me aSieSSment
<br />is made <lnd ,,!';oil! continue untH l~ !:atUll'f ;G! me amctlf1t S'J
<br />assessee (M <l Ju<<!ffi€flt ;;gams! It-of! ta.xpayer ansmg Dti, ct
<br />such lL3.hi!tly\ \s saUsfme or O&comes ~n.:-f1JolceaDJe tly reason
<br />of lapse 0-1 ume
<br />
<br />Sec. 6323. Validity and Priority
<br />
<br />Against Certain Persons.
<br />
<br />iei} Purchasers, Holders Of Security Intmsts.
<br />Mechanic's lienors. And Judgment Lilln
<br />Crediton.-T~!1ef\ IItlp05BO 1)-)' seeM" 6321 sr,;;!; r.m :)f:-
<br />\laUd as aQa!nS! ;}fW !.wrcnaSef !\.Cider <J! a ~ec!.l!;:Y p)jerl!sl
<br />
<br />=::n~~~~ia~s ~~~,~:~:~ ~::~:oc,:!~~j _;~l)~~~
<br />
<br />Deen hied by !he Seoetar,'
<br />
<br />'"' ProIOdlon For Curtain Into..... Even Tl10ugll
<br />Notice FHtd.-Evtm lf100ljh r>{l{lC$ 0: 4 ae" itTh.."'ICSCC [>)' $'-'('
<br />tiOrt 6321 nas tlee-n 1:1ec. _~~cn 'ten $~"lY !;t~ ~ ~'..HG-
<br />j!l PileI Fer Fling Netite: ferm.-
<br />i 1) ~-act! For Fmng -- ;-I'/e no~ice :~jei'l:'I.l i0 -;> SuO
<br />StCt!o..'l(al shall De hleo-
<br />iAl Under St1!~ L2YlS.-
<br />ii! Rea! p'-'..'peny ._1;'j \"",e '-451:' c-~ :-e('.j Cf~----;'f If; :;;;H::'
<br />otifC-e wIthin '-he Stale {O' !~ ~nry Gt Dn~l' g{lVl'~ i\r!i~r,
<br />tai SubOO'iSlOnj. il$ (1@$ignaladt.yI!\e"''''''$ at s~ Stile
<br />If\ wtl!Ct! l.tl9 property S.t..~l 10 t~ Hen ;;; Sltuated d'iU
<br />(ll) Pers\l!'lll Property. ~'ill~ cas~ ct pefso,'1d: propel
<br />Iy, wtle:th& tanglbie Of 'i11angltitr. ~;) Ollt: 1l1lice ',ttnhullhe
<br />St!lf to! the~. OI-ctfte( 9O\"ifflff\&ntal.su!<tMS;OOi
<br />as Ge$tgllited by IDe laWS 01 Sutt, Stall!. F'l ...hlCl1lt>e p".
<br />perty s-ubiect to IN!: heft IS $ltWleo
<br />l8) 'NUn Clefk. Of O+stnct Coon -;n toe OTiice (l1 lht!
<br />clerk of tho United S1itts QtStfitt CIllt/1 !()( the jUOlCldi dis/nct
<br />m wNcti tne prllS)efty s~ to hen IS SINateo, wb&ftever the
<br />State has nol by law dtsiQrlated !.me office whIch meets tl'te
<br />requ-uements of s.ubpatagraptl (At. Of
<br />
<br />L
<br />
<br />I
<br />
<br />:!!
<br />i"
<br />a.
<br />
<br />I~
<br />I
<br />
<br /><>
<br />~
<br />
<br /><0
<br />
<br />j
<br />
<br />~
<br />
<br />i
<br />
<br />:II
<br />8
<br />!
<br />iil
<br />.;>-
<br />
<br />a.
<br />..
<br />...
<br />? 2.
<br />
<br />(el With Recorder Of Deeds 01 The District of
<br />CoIumbJa_-ln the office of the Recoroer 01 Deeds of the
<br />O~1fict 0: Columbia. 11 the property subjecllo the lien is
<br />s:lualed if! 1M Dist;ict of Columbia
<br />m S-ltus at Property SuOiect Te lien -"For purposes
<br />o~ par3graphs (I) 3,,0 (4), pr~~r!y shall 00 deemed to lie
<br />srtuated-
<br />lA) Real Property.-!n the case of real property. at lIs
<br />phYSical locarron; or
<br />~8) Personal PropertY_~'in am tJse of perslillal
<br />property. whe;hP,r tangll))e or mla~lbie. altl1e residence of
<br />tr.e taxpayer "I the lime me notice oi Imn IS lileo.
<br />rer ;>tirooses. at p&fagraph !2}(8J. !M residence of II
<br />cOllXiralWfl Of pattnershlO.shali be deemed to Qe the place. at
<br />w!'lieh t~6 prjnc!p,,; e__o:e;;ulivt> ctl1ce of tM ~usiliess IS JClCciled
<br />.,flG tr.e re-sluen;:e ~! .1 taipJje! wnose rfSidence 6 w!1tHM
<br />'r.e liMeO St.'!!€S "flail tlt~ Ce€meU 10 ~e if1 ll1e OISlrtCl 01
<br />"G:lm~'Jla
<br />
<br />,3, f'orn- 1 M:' 10~m and conlen! o~ l"e fl;:\l!Ce 't'ferreo
<br />,:; '.u[}Se."llOll s!:ail tie ;JHlSClitlea ir.!, ;;t>:;rerary
<br />~'J;.~ rmter< "ind!' t1f ','.~ild r,mwltnSl<ll'ldmt; ,1!1\ ;)~ner prOVi$Wn
<br />;'iw '''Qilf{jmQ!he JCr"f, ,)ntem 01" n~llIC,) 01 lien
<br />
<br />r,n Refiting Of Notice, _Fm DUrpDStl ~,< 1'il", StK!iDf1-
<br />
<br />General Rute.-,)f1ies~ ,1QlIt:e J' i,;:::n ;~
<br />."!''1?1:1 in b" "lanlle. p!!!Scr;roW:1' r;u,lQr.:i!Jh 'tre
<br />~~li:!et: 't'j'i:l1(j ;''>e!H:.c_ :~Jch :,oliet ~~! h":l; ".f1J;i r;e
<br />"'ec thi;' Cdle un wh,Ch 11 !~ hlet.l ,.; <lcPXt1<lnc>:, w;th
<br />
<br />;;UOS,~tQ~~ ctt~~;nef~'~~~~ vf,;~~~: ui
<br />Wi:' "t:QjJ!H:U fe-111m\} P;;>r!o.j sn.!ii fl{; iH!eClive
<br />
<br />c.asv ;l'v..IH(.h;>;]C,,,s :'1 fl10fep:!O; l\1l!\tr
<br />ol ;J0hCe lit 'itn \l~-'oer 6tio-p.aJ.lQf,lph- \Ai,
<br />;~t' fL"Cltl\'OO wnlten inlo/illalwn t,n lhe manner
<br />;>>es;-';r$eU m l!l9cl<'1boos i5StiOO oy ine St!CHll..iy.i tllllOIHl"
<br />
<br />.~~, d"Cr~~~~i!( ,;:~~n~11 ~~ ~~~~:I~}~~~n~~t':e~I~~~ICI~ ,0; I:~~~
<br />Stille ,n which SUCH reSlOeOCfl IS ,00001ea
<br />
<br />L
<br />
<br />L
<br />
<br />ed Document No.
<br />Enter as
<br />
<br />,;/
<br />C/
<br />\
<br />
<br />z
<br />o
<br />-
<br />n
<br />CD
<br />a.
<br />-t
<br />Dl
<br />)(
<br />r-
<br />iD
<br />::I
<br />
<br />i33~'c~:~2 72
<br />
<br />{~rantee- ~
<br />Njtm€'rjCal4~ ~
<br />-- l-L3-;r-4_ i
<br />:;",'<TE 0F'I[C'QAS'KA} Ul
<br />CGI;NT'i CJ~' :'~AlL )"~ss iD
<br />~>
<br />II>
<br />
<br />
<br />z
<br />!'
<br />
<br />'33 HO~ 2 I
<br />
<br />AN 10 en
<br />
<br />
<br />_</ co .I
<br />~':;"--'L"~~-7"J
<br />
<br />''"['is
<br />
<br />(3) Required Rdng _ Period.-In the case 01 any
<br />nQtiee 01 !len, the term "required reflllng perJOO" means-
<br />(A) the OIle.year period - ending 30 -days alter the
<br />expiration ot 6 years after tne dale ollhe assessment of Ute
<br />tax, and
<br />(B) the Of$-year period ending with the expiralion of 6
<br />years after the close of the 'preceding requtred reflltng
<br />period tor such notice 01 Uen
<br />
<br />Sec. 6325. Release Of lien Or Dis-
<br />
<br />charge Of Property.
<br />
<br />(.Jl Release Of .!Ien,-SUbject to such regUlaflons
<br />as the Secretary may prescrtlle, the Socretary shall issue a
<br />cer!i!icare ot release of any lien Impused wIth respect tn any
<br />,:]tefr.,'lj revenue 1.1:.: flot laler than 30 days alter the day on
<br />wl)lch-
<br />11 i U,!{)i!lly Satisfied 0, Unenforceable. - The Secrerary
<br />~;[lOS lhal The IiJtllilly tor the amount assessed, together wl!h
<br />;I"mleresi mft:spectthereoi. nasl:leentullv sahslied or has
<br />t1€corne feg.:llly unen!orcedtJltl, or
<br />12:; ROM Accepted ~ i'her!l ,s !urmshed to tne
<br />:;ecrei3ry ana accepted by Olin a bond that is condItioned
<br />It'll payment 01 the amount assessed. logelher With all
<br />i!\ respect theroot. wl!lHn the tune prescfloed by law
<br />"ntJuomg ~i\y ell.lenSlOn ot Slll:;n lmlel. and [nailS in accor.
<br /><.1ance....ah stich f!lQWHm\ents rei.3hng wletms. conditions
<br />J!lU 101m Ol tne hona arm sure/res thereon, as may be
<br />soecl!,eOtlysuCnregulalions
<br />Sec. 6103. Confidentiality and dis-
<br />closure of returns and
<br />return information.
<br />
<br />(k) Disclosure of Certain Returns and
<br />Return lntormation For Tax Administration
<br />Purposes.-
<br />
<br />D!scIOSUfti' o! arllWnf 01 QutstanulfUJ i,en -Ii il
<br />hilS 00e11 riled putsuam tD section &323(1). lr.e
<br />anlOunl oj lire OUISI,l,lXt1flg ObligatIOn secuff\1 Oy :.uch lien '1'Iay
<br />be disclOsed to any Ptlfson who furmShes salisl.aclory wrilten
<br />l'Vloence trial ne nas a ngl1! m me property suoJect 10 sucn
<br />lien or mli'mds to oI)!aln a nght In SUCh propenj'
<br />
<br />J
<br />
<br />.-J
<br />
|